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Annual Report 2015
二零一五年年報
67
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(c) Changes in accounting policies
The HKICPA has issued a number of amendments to HKFRSs that
are first effective for the current accounting period of the Group.
Of these, the following developments are relevant to the Group’s
financial statements:
• Annual Improvements to HKFRSs 2010-2012 Cycle
• Annual Improvements to HKFRSs 2011-2013 Cycle
The Group has not applied any new standard or interpretation that
is not yet effective for the current accounting period. Impacts of the
adoption of the amended HKFRSs are discussed below:
Annual Improvements to HKFRSs 2010-2012 Cycle and 2011-
2013 Cycle
These two cycles of annual improvements contain amendments to
nine standards with consequential amendments to other standards.
Among them, HKAS 24,
Related party disclosures
has been
amended to expand the definition of a“related party”to include
a management entity that provides key management personnel
services to the reporting entity, and to require the disclosure of the
amounts incurred for obtaining the key management personnel
services provided by the management entity. These amendments
do not have an impact on the Group’s related party disclosures as
the Group does not obtain key management personnel services from
management entities.
(d) Revenue recognition
Revenue is measured at the fair value of the consideration received
or receivable. Provided it is probable that the economic benefits will
flow to the Group and the revenue and costs, if applicable, can be
measured reliably, revenue is recognised in profit or loss as follows:
(i) Transaction fees, handling fees and registration fees
Revenue is recognised when services have been provided to
customers.
(ii) Annual subscription fees
Revenue is recognised on a time-apportioned basis by
reference to the period of the subscription.
(iii) Sale of goods
Revenue from sale of goods is recognised when the significant
risks and rewards of ownership of the goods have been
transferred to customers and is after deduction of any trade
discounts.
(iv) Dividends
Dividend income from unlisted investments is recognised when
the shareholder’s right to receive payment is established.
1
主要會計政策（續）
(c)
會計政策的變動
香港會計師公會頒佈了數項《香港財務報告準則》
的修訂，並於本集團的本會計期間首次生效。當
中，以下為與本集團財務報表相關的變動：
•
二零一零年至二零一二年週期《香港財務報
告準則》之年度改進
•
二零一一年至二零一三年週期《香港財務報
告準則》之年度改進
本集團並無應用任何於本會計期間尚未生效的新
訂準則或詮釋。採納其他經修訂《香港財務報告準
則》之影響討論如下：
二零一零年至二零一二年週期及二零一一年至二
零一三年週期《香港財務報告準則》之年度改進
此兩個週期之年度改進包括九項準則之修訂及因
而導致其他準則須作出之相應修訂。其中，《香港
會計準則》第
24
號
關聯方披露
已修改，「關聯方」
的釋義擴展為包括提供主要管理人員服務予申報
實體的管理實體，並要求披露為獲得管理實體提
供的主要管理人員服務而涉及的款項。由於本集
團並無自管理實體獲得主要管理人員服務，故該
等修訂對本集團的關聯方披露並無任何影響。
(d)
收益確認
收益按已收或應收代價的公平值計量。在經濟效
益可能會流入本集團，且收益及成本（如適用）能
可靠地計算的情況下，便會根據下列基準在損益
表確認收益：
(i)
交易費、處理費及登記費
有關收益乃於向客戶提供服務後確認。
(ii)
年費
有關收益乃參考登記年期而按時間比例確
認。
(iii)
貨品銷售
貨品銷售收益於貨品擁有權的主要風險及利
益已轉至客戶，並扣除任何交易折扣後確
認。
(iv)
股息
來自非上市投資的股息收入乃於股東收取股
息的權利獲確立時確認。